The Negative Effect of Time Budget Pressure to Auditor Independence and Professional Skepticism

This research examines whether time budget pressure affect professional scepticism and if so, whether the affect is mediated by auditor independency. A web-based survey is used in deploying and delivering questionnaires to 163 auditors from big four and non-big four in Jakarta. The result shows that...

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Bibliographic Details
Main Authors: Andi Ina Yustina, Stephanie Angelica Gonadi
Format: Article
Language:Indonesian
Published: Petra Christian University 2019-05-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21613